1985 (4) TMI 275

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....hip firm. The petitioner was registered as a small-scale industrial unit, bearing registration No. 1974/239. The production in the factory started on 11th December, 1974. 3.. On the basis of annexure 1, the petitioner claims exemption from payment of both general sales tax and special sales tax for a period of five years from the date of production, that is, from 11th December, 1974, to 10th De....

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....e years since after it starts production. This has also been held by a Division Bench of this Court in Bihar Udyog v. State of Bihar 1981 RLJ 103 that the period of five years shall be counted from the date the industry starts its production and the industry will be entitled to exemption for a period of five years from the date it starts its production even if that period may go beyond the life of....